Bloomberg Tax & Accounting has released its 2026 Projected U.S. Tax Rates, which indicate inflation is holding steady with a 2.7% increase from 2025. The full report is available at https://aboutbtax.com/bjud.
Bloomberg Tax’s annual Projected U.S. Tax Rates Report provides early, accurate notice of the potential tax savings that could be realized due to increases in deduction limitations, upward adjustments to tax brackets, and increases to numerous other key thresholds.
The report accounts for several new adjustments made under the One Big Beautiful Bill Act (OBBBA) that affect tax planning for taxpayers in 2026 and beyond. For corporate taxpayers, they include modified phaseout amounts for the AMTI under §55.
For passthroughs, the report includes an adjustment to the new minimum deduction for active qualified business income under §199A.
For individuals, the report includes varied income tax rates with steeper adjustments for lower brackets. Additionally, the report includes an adjustment to the child tax credit, which has never before been adjusted for inflation.
“Our annual projections provide tax professionals with the timely, data-driven intelligence they need to strategize effectively for the upcoming tax year well ahead of official IRS figures,” said Evan Croen, head of Bloomberg Tax & Accounting. “With persistent inflation affecting everything from individual tax brackets to the child tax credit, our integrated research and software solutions are essential for navigating these changes and optimizing tax planning.”
The updated rates flow directly into Bloomberg Tax’s innovative software solutions including Bloomberg Tax Provision, Bloomberg Tax Fixed Assets, and Bloomberg Tax Workpapers. This is an example of the power and efficiency of Bloomberg Tax & Accounting’s integrated suite of solutions, which modernizes the corporate tax process, from data collection to tax calculations that power key deliverable.
Other key adjustments, with comparisons of the 2025 amounts and 2026 projections, include:
Individual Income Tax Rate Brackets
| Married Filing Jointly and Surviving Spouses | |
| 2025 Tax Rate Bracket Income Ranges | Projected 2026 Tax Rate Bracket Income Ranges |
| 10% – $0 to $23,850 | 10% – $0 to $24,800 |
| 12% – Over $23,850 to $96,950 | 12% – Over $24,800 to $100,800 |
| 22% – Over $96,950 to $206,700 | 22% – Over $100,800 to $211,100 |
| 24% – Over $206,700 to $394,600 | 24% – Over $211,400 to $403,550 |
| 32% – Over $394,600 to $501,050 | 32% – Over $403,550 to $512,450 |
| 35% – Over $501,050 to $751,600 | 35% – Over $512,450 to $768,700 |
| 37% – Over $751,600 | 37% – Over $768,700 |
| Unmarried Individuals (other than Surviving Spouses and Heads of Households) | |
| 2025 Tax Rate Bracket Income Ranges | Projected 2026 Tax Rate Bracket Income Ranges |
| 10% – $0 to $11,925 | 10% – $0 to $12,400 |
| 12% – Over $11,925 to $48,475 | 12% – Over $12,4000 to $50,400 |
| 22% – Over $48,475 to $103,350 | 22% – Over $50,400 to $105,700 |
| 24% – Over $103,350 to $197,300 | 24% – Over $105,700 to $201,775 |
| 32% – Over $197,300 to $250,525 | 32% – Over $201,775 to $256,225 |
| 35% – Over $250,525 to $626,350 | 35% – Over $256,225 to $640,600 |
| 37% – Over $626,350 | 37% – Over $640,600 |
Standard Deduction
| Filing Status | 2025 Standard Deduction | Projected 2026 Standard Deduction |
| Married Filing Jointly/Surviving Spouses | $30,000 | $32,200 |
| Heads of Household | $22,500 | $24,175 |
| All Other Taxpayers | $15,000 | $16,100 |
Alternative Minimum Tax (AMT)
| Filing Status | 2025 AMT Exemption Amount | Projected 2026 AMT Exemption Amount |
| Married Filing Jointly/Surviving Spouses | $137,000 | $140,200 |
| Unmarried Individuals (other than Surviving Spouses) | $88,100 | $90,100 |
| Married Filing Separately | $68,500 | $70,100 |
| Estates and Trusts | $30,700 | $31,400 |
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